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Assessment of sustainability performances of banks by TOPSIS method and balanced scorecard approach

[journal article]

Yılmaz, Gülşe
Nuri İnel, Mehmet

Abstract

Today, Norton and Kaplan's Balanced Scorecard (BSC) model is used to improve enterprise performance. The BSC establishes performance targets for the future by identifying current situations in the business performance reports. These targets have been both a strategy and a sustainability tool for com... view more

Today, Norton and Kaplan's Balanced Scorecard (BSC) model is used to improve enterprise performance. The BSC establishes performance targets for the future by identifying current situations in the business performance reports. These targets have been both a strategy and a sustainability tool for companies. Therefore it is needed for the measurement of sustainability performance report sustainability performance of companies. This study sustainability performance balanced scorecard was created for banks. In this context, the economic, environmental, social and institutional profile dimensions of the GRI G4 (Global Reporting Initiative) sustainability reports have been determined. Sustainability dimensions were intersected with the dimensions of the BSC (financial, customer, internal processes, and learning - development dimensions). Thus, BSC model for sustainability has been issued for banks. Banks were examined by TOPSIS method and evaluate their performance with the created model.... view less

Keywords
enterprise; sustainability; measurement; achievement; banking

Classification
Management Science

Document language
English

Publication Year
2018

Page/Pages
p. 62-75

Journal
International Journal of Business and Applied Social Science, 4 (2018) 1

ISSN
2469-6501

Status
Published Version; peer reviewed

Licence
Creative Commons - Attribution-ShareAlike 4.0


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© 2007 - 2025 Social Science Open Access Repository (SSOAR).
Based on DSpace, Copyright (c) 2002-2022, DuraSpace. All rights reserved.